OpenChainGraph Suite · CONTRACT A3 · arch #5

Pillar Two GloBE Minimum Tax

Name: Pillar Two GloBE Minimum Tax
Author: Post Oak Labs

Note (dated 2026-08-04): a chain composes independent computations performed in an analytical order. No step's output is carried into the next step by the execution model; each step computes from its own declared inputs. This is true of every chain on this site, including chains whose per-step copy below reads as a data handoff.

Reading mode (READINESS-BUILD): These checks can be gathered in any order; the sequence below is for convenience. The ETR, top-up allocation, and safe-harbour figures build toward one GloBE Information Return draft; the order above is a natural build order, not a required execution sequence.

OECD Pillar Two GloBE end-to-end workflow: ETR per jurisdiction > top-up tax and QDMTT/IIR/UTPR allocation > safe harbour eligibility > GloBE Information Return (GIR).

OpenChainGraph · 4 Steps compliance mandate Hash-Anchored §4 chain_depth:4 Client-Side · Zero PII